CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

Signed

8 September 1978

Statutory Instrument number

SI 1980 No. 709

Entered into force

17 December 1980

Has effect from

In Canada:In respect of taxes withheld at source, 1 January 1976In respect of other Canadian taxes, the 1976 taxation year In the United Kingdom, in respect of income tax and capital gains tax, 6 April 1976; in respect of corporation tax, 1 April 1976.

Protocols amending the 1978 agreement

Title

PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

Signed

15 April 1980

Statutory Instrument number

SI 1980 No. 1528

Entered into force

17 December 1980

Has effect from

In Canada:

In respect of offshore activities covered by Article 27A, from January 1981

In respect of taxes withheld at source, 1 January 1976

In respect of other Canadian taxes, the 1976 taxation year

In the United Kingdom, in respect of income tax and capital gains tax, 6 April 1976; in respect of corporation tax, 1 April 1976.

In respect of offshore activities covered by Article 27A, from 1 April 1981

Title

PROTOCOL BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA, FURTHER AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT LONDON ON 8 SEPTEMBER 1978 AND AMENDED BY A PROTOCOL SIGNED AT OTTAWA ON 15 APRIL 1980

Signed

16 October 1985

Statutory Instrument number

SI 1985 No. 1996

Entered into force

23 December 1985

Has effect from

In respect of taxes withheld at source referred to in Articles 10 (Dividends), 11 (Interest) and 12 (royalties), 1 February 1986

PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT LONDON ON 8TH SEPTEMBER 1978, AS AMENDED BY THE PROTOCOL SIGNED AT OTTAWA ON 15TH APRIL 1980 AND AS FURTHER AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 16TH OCTOBER 1985

Signed

7 May 2003

Statutory Instrument number

SI 2003 No. 2619

Entered into force

4 May 2004

Has effect from

In Canada, 1 January 2005

In the UK:

In respect of income and capital gains tax, 6 April 2005

In respect of corporation tax, 1 April 2005

Title

PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT LONDON ON 8TH SEPTEMBER 1978, AS AMENDED BY THE PROTOCOL SIGNED AT OTTAWA ON 15TH APRIL 1980 AND AS FURTHER AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 16TH OCTOBER 1985